The following selected account balances are provided for Delray Mfg. Sales Raw materials inventory, beginning Work in process inventory, beginning Finished goods inventory, beginning Raw materials purchases Direct labor Factory supplies used (indirect materials) Indirect labor Repairs-Factory equipment Rent cost of factory building Advertising expense General and administrative expenses Raw materials inventory, ending Work in process inventory, ending Finished goods inventory, ending $ 1,307,000 39,000 52, 100 65,800 190,500 230,000 18,300 60,000 5,250 59,000 90,000 128,000 40,500 46,206 72,100 Prepare its schedule of cost of goods manufactured for the current year ended December 31 DELRAY MEG. Schedule of Cost of Goods Manufactured For Year Ended December 31, Year 1 Direct materials Raw materials available for use 0 Direct materials used $ 0 Factory overhead: Prepare its schedule of cost of goods manufactured for the current year ended December 31. DELRAY MFG. Schedule of Cost of Goods Manufactured For Year Ended December 31, Year 1 Direct materials Raw materials available for use 0 Direct materials used $ Factory overhead: Total factory overhead costs Total manufacturing costs 0 0 Total cost of work in process 0 Cost of goods manufactured 0 earch o